Only One Year Federal Income Tax Return Required for I-864 Documentation Now

According to a memorandum released by USCIS on December 2, 2005, from now on, only one Federal income tax return, for the tax year that is most recent as of the date the Form I-864 was signed, is required for a person completing an affidavit of Support (Form I-864) on behalf of an adjustment of status applicant.

Under this new rule, a person completing Form I-864 shall no longer be required to submit three Federal income tax returns for the three most recent tax years.

This rule becomes effective immediately and shall apply to petitioning sponsors, as well as substitute or joint sponsors signing a Form I-864 for an adjustment case. Therefore, for any Form I-485 filed on or after the date of this memorandum, the sponsor shall not be required to file any Federal income tax return for any year other than the tax year immediately preceding the sponsor's signing of the Form I-864. For example, if the sponsor signed the Form I-864 on December 5, 2005, only the sponsor's 2004 Federal income tax return would be required. However, if the sponsor believes that the additional returns will make it more likely that the Form I-864 will be found to be sufficient, the sponsor may file the three most recent returns.

Note also that IRS will, without charge, issue a taxpayer a transcript of the taxpayer's income tax return if the taxpayer files IRS Form 4506T. For purposes of the affidavit of support requirements, officers shall accept an lRS-generated transcript as a true and correct "copy''of the sponsor's return. Since the IRS itself issues the transcript, it will not be necessary for USCIS to request any missing Forms W-2 or 1099 if the sponsor submits a transcript, rather than a photocopy, of the tax return.

(12/05/2005)

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